26Internal Revenue92008-04-012008-04-01falseTable of contents.Â§ 1.863-0Section Â§ 1.863-0Internal RevenueINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)INCOME TAX (CONTINUED)INCOME TAXESTax Based on Income from Sources within Or Without the United States§ 1.863-0Table of contents.